<i>"If a registered person deals in taxable and non-taxable supplies, he ran reclaim only such proportion of the input tax as is attributable to taxable supplies in such manner as may be specified by the board"</i>

My question is whether this section is also implies on Services which are rendered.

<b>33. Determination of tax liability.â </b> While determining his tax liability, a service provider shall be entitled to claim input tax credit for the tax paid on account of taxable purchases or imports made and utilities like telephone (excluding mobile telephone), gas and electricity consumed in 14[providing taxable services], against his output tax liability, subject to the conditions, limitations and restrictions prescribed under sections 7, 8 and 8B of the Act and the rules or notifications issued there-under; and subject to fulfilment of the conditions laid down under section 73 of the Act.

<font size="2"><font color="blue">as per section 3 of Provincial Sales Tax Ordinance, Tax shall be charged and levied on the services in the same manner and the sale time as if sales tax leviable on Goods.

and all the provisions of Sales Tax Act and rules, notifications, orders shall matatis mutandis apply.